Tax Training – 28/6/24 – Dr Campbell Rankine: Present Entitlement & the Trustee’s Right of Indemnity

This week we will continue our exploration of Present Entitlement & whether that can be achieved when the assets of the Trust are subject to the Trustee’s Right of Indemnity. Dr. Campbell Rankine will lead us through this topic. 

Required Reading:

WF SECURITIES PTY LIMITED v CHIEF COMMISSIONER OF STAMP DUTIES (NSW) – CCH iKnow | Australian Tax & Accounting

Sydney Subdivision Pty Ltd (in liq) v Chow (No 3) [2024] FCA 644 – BarNet Jade – BarNet Jade

Carter Holt Harvey Woodproducts Australia Pty Ltd v The Commonwealth [2019] HCA 20 – BarNet Jade – BarNet Jade

Fischer v Nemeske Pty Ltd [2016] HCA 11 – BarNet Jade – BarNet Jade

Chianti Pty Ltd v Leume Pty Ltd [2007] WASCA 270 – BarNet Jade – BarNet Jade